Travellers’ Allowances

Tax and duty on goods brought to the UK from the European Union

If you are travelling to the UK from the European Union (EU), you can bring in an unlimited amount of most goods for your own use without paying tax or duty, but certain rules apply.

For excise goods such as alcohol and tobacco, there are no restrictions. However you must meet the conditions below:

  • You transport the goods yourself.
  • The goods are for your own use or as a gift. If the person you give the goods to pays you in any way – including reimbursing you for any expenses or payment in kind – then it’s not a gift and the goods may be seized by HMRC.
  • The goods are duty and tax paid in the EU country where they were acquired.

Although there are no limits on the amount of alcohol and tobacco you can bring in from EU countries, HMRC is more likely to question you if you have more than the following:

Goods brought to the UK from the European Union Quantities
Cigarettes 800
Cigars 200
Cigarillos 400
Tobacco 1 kilogram
Beer 110 litres
Wine 90 litres
Spirits 10 litres
Fortified wine (for example port or sherry) 20 litres

 

More Information can be found on the HMRC website.

EU Member States

The list of current EU Member States is as follows:

  • Austria
  • Belgium
  • Bulgaria
  • Croatia
  • Republic of Cyprus
  • Czech Republic
  • Denmark
  • Estonia
  • Finland
  • France
  • Germany
  • Greece
  • Hungary
  • The Irish Republic
  • Italy
  • Latvia
  • Lithuania
  • Luxembourg
  • Malta
  • The Netherlands
  • Poland
  • Portugal
  • Romania
  • Slovakia
  • Slovenia
  • Spain (but not the Canary Islands)
  • Sweden
  • United Kingdom (but not the Channel Islands)